最近有机会到西欧部分国家考察,其中感受较深的要算是购物退税。欧共体国家有共同的协定,凡成员国以外国家人员到欧共体国家购物,均可享受退税优惠。其目的在于鼓励外国人到欧共体购物,以扩大消费需求。凡退税的商品,一般都要到指定的商店购买。这些商店大部分都是大百货商店或 Recently have the opportunity to visit some countries in Western Europe, which feel deeper to be shopping tax rebates. EC countries have a common agreement, where members of non-member countries to the EC countries shopping, can enjoy tax rebates. Its purpose is to encourage foreigners to shop in the EC in order to increase consumer demand. Where the tax rebate of goods, generally have to go to the designated store to buy. Most of these shops are big department stores or